Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income...

We estimate the effects of unobserved skills on labor market outcomes by investigating a change in the distribution of unobserved skills. Among people with the same levels of observed skills such as education and work experience, there are still disparities in labor market outcomes. since...

This paper introduces designs, technologies, and best practices aimed at reducing the cooling energy demand in buildings. It covers the basic principles of why occupants need cooling to meet thermal comfort requirements and how heat is transferred into buildings from the outdoor environment....